No. 60-3, June 2022

Index

• 2021 Excellence in Refereeing
• Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities
• Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
• Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
• Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?
• Do U.S. Investors Value Foreign Component Auditors?
• How Do Firms Respond to Corporate Taxes?
• Issue Information ‐ Request for Papers
• Issue Information ‐ TOC
• It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
• Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing
• The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency
• The Long‐Term Consequences of Short‐Term Incentives